The tariff classification of aluminum valves and fittings from Canada

NY J85073 June 19, 2003 CLA-2-84:RR:NC:1:102 J85073 CATEGORY: Classification TARIFF NO.: 8481.30.9000, 7616.99.5090 Ms. Shelley Vybiral Snap-tite Inc. 8325 Hessinger Dr. Erie, PA 16509 RE: The tariff classification of aluminum valves and fittings from Canada Dear Ms. Vybiral: In your letter dated May 19, 2003 you requested a tariff classification ruling on behalf of Snap-Tite Inc. The articles in question are described as a 3-way Siamese clappered valve, part number 97787-49-00-00 and a 3-way Siamese connector, part number 97787-49-00-01. Descriptive information and a sample of the valve were submitted. Based on the information submitted and examination of the sample the clappered valve is a essentially a check valve that incorporates clappers that open and close to regulate the flow of water to connected hoses. The Siamese connector is of the same design as the valve, except it does not incorporate clappers and is simply as a fitting, with a valve mechanism. Both items are made of aluminum and allow for three hoses to be connected. In your request you offer that the valve and connector are classified, respectively, under subheading 8481.80.9050 a Harmonized Tariff Schedule of the United States (HTSUS), which providers other valves, and HTSUS subheading 7616.99.5090, which provides for other articles of aluminum. While we agree the connector is properly classified as an article of aluminum, we find that the clappered valve is more specifically provided for within HTSUS heading 8481 as a check valve. The applicable subheading for the clappered valve will be 8481.30.9000, HTSUS, which provides for check (nonreturn) valves of other materials. The general rate of duty will be 3 percent ad valorem. The applicable subheading for the non-clappered connector will be 7616.99.5090, HTSUS, which provides for other articles of aluminum. The general rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division